Article 151
For the application of in article L. 69 of the Book of Tax Procedures, the tax on income from foreign assets is calculated by multiplying the amount of these assets by the average annual gross yield o…
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Showing 571–580 of 38251 articles for “Art. L. 145-15”
For the application of in article L. 69 of the Book of Tax Procedures, the tax on income from foreign assets is calculated by multiplying the amount of these assets by the average annual gross yield o…
…100,000 cubic metres extracted for natural gas;- €86.1 per hundred net tonnes extracted for crude oil.Where there are several baselines, the one closest to the coast is used;1° ter (Repealed as from 1…
…expenses of the household waste collection and treatment service and the waste mentioned in Article L. 2224-14 of the General Local Authorities Code, as well as expenditure directly linked to the defi…
…IV. - Uncultivated or obviously underexploited land listed in the statement provided for in Article L. 125-5 of the Rural and Maritime Fishing Code is included in the best arable land category until s…
…y of income referred to in 2° distributed by the company whose shares he rents pursuant to Articles L. 239-1 to L. 239-5 of the French Commercial Code is deemed to be a shareholder or partner. Similar…
…elating to preliminary reconstruction work. The provisions of articles 1502 and 1508 and of Article L. 175 of the Book of Tax Procedures shall apply to them. (1) See Annex II article 316 A.
…100,000 cubic metres extracted for natural gas;- €111 per hundred net tonnes extracted for crude oil.Where there are several baselines, the one closest to the coast is used;1° ter (Repealed with effe…
…monuments that have received the label awarded by the "Fondation du patrimoine" pursuant to article L. This provision does not apply to owners of monuments that have been classified or listed as histo…
…et according to the period of validity of the exclusive exploration licence provided for in Article L. 142-1 or article L. 142-2 of the Mining Code and according to the following rates per square kilo…
…ial use may be exempted from the tax. The list of exempt establishments is displayed at the town hall.2. Town councils also have the option of granting exemption from the tax or deciding that its amou…
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